Howard Consumer Products Has a Small Car Division That Operates

Howard Consumer Products has a small car division that operates as a profit center.Below is a partially completed responsibility report for the first quarter.Complete the responsibility report.(Round percentages to one decimal place.)
Howard Consumer Products
Responsibility Report
$$\begin{array} { | l | r | r | r | r | } \hline { \begin{array} { c } \text { Product } \\ \text { Type }\end{array} } & \begin{array} { c } \text { Actual } \\\text { Results }\end{array} & \begin{array} { c } \text { Flexible } \\\text { Budget }\end{array} & \begin{array} { c } \text { Flexible Budget } \\\text { Variance } \\\text { (F or U) }\end{array} & \begin{array} { c } \text { Sales Volume } \\\text { Variance }\end{array} \\\hline \text { Sales Revenue } & \$ 688,200 & \$ 700,000 & & \\\hline \text { Variable Expense } & \underline { 309,000 } & \underline { 320,000 } & & \\\hline \text { Contribution Margin } & & & & \\\hline \text { Traceable Fixed Expense } & \underline { 371,000 } & \underline { 369,000 } & & \\\hline \text { Divisional Segment Margin } & & & & \\\hline \end{array}$$